The University of Southampton
University of Southampton Institutional Repository

Management accounting innovation and perceptions of innovation attributes: The case of activity-based techniques

Record type: Article

Innovation research has been criticized for failure to carefully specify innovation attributes. This has led to inconsistent findings, problems in making cross-study comparisons and difficulty in generalizing findings. This paper addresses these issues in management accounting innovation research by focusing specifically on activity-based techniques (ABT). ABT are a multifaceted phenomenon, reflected, in this study, by a wide definition and a multi-stage model of ABT implementation. A survey-based instrument is developed to identify ABT adopters and non-adopters and to measure seven innovation attributes. Logistic regression is employed to identify which attributes are predictors of ABT adoption and three are shown to be significant: perceived compatibility; ease of use and, most importantly, result demonstrability.

A sophisticated model of ABT implementation, the use of pre and post survey interviews and careful survey design reveal that: (1) a minority of business units have to adopt ABT because it is imposed on them and (2) variations in the definition of ABT can lead to a wide range of reported adoption rates. Almost 72% of the business units had some experience of ABT and the overall usage rate was 28%. However, only 11% claimed extensive usage of ABT. These results help to explain the wide disparity in previous research findings. They also have implications for the “ABC Paradox”: If ABC has such benefits why is it not more widely adopted? If a wide definition of ABT is employed most businesses do claim experience of it and the paradox may result from a relatively narrow definition of ABT rather than limitations in the technique itself.

Full text not available from this repository.

Citation

Al-Sayed, Mahmoud and Dugdale, David (2011) Management accounting innovation and perceptions of innovation attributes: The case of activity-based techniques Management Accounting Research

More information

Submitted date: 28 June 2011

Identifiers

Local EPrints ID: 192741
URI: http://eprints.soton.ac.uk/id/eprint/192741
ISSN: 1044-5005
PURE UUID: 62dc6ff4-65b6-4939-83e6-44e73e640c9c

Catalogue record

Date deposited: 07 Jul 2011 12:21
Last modified: 18 Jul 2017 11:31

Export record

Contributors

Author: David Dugdale

University divisions


Download statistics

Downloads from ePrints over the past year. Other digital versions may also be available to download e.g. from the publisher's website.

View more statistics

Atom RSS 1.0 RSS 2.0

Contact ePrints Soton: eprints@soton.ac.uk

ePrints Soton supports OAI 2.0 with a base URL of http://eprints.soton.ac.uk/cgi/oai2

This repository has been built using EPrints software, developed at the University of Southampton, but available to everyone to use.

We use cookies to ensure that we give you the best experience on our website. If you continue without changing your settings, we will assume that you are happy to receive cookies on the University of Southampton website.

×